Florida International Taxpayer Request for Innocent Spouse Relief Paper
This assignment required you to do a research from primary sources (IRS). Please read the case and follow the instructions. Below are the 4 questions to answer, however; refer to attachment doc. CASE AND INSTRUCTIONS and you will find the detail instructions.
Question 3 and 4 has the options (bold) go to that sections please.
What your memo should cover:
1. Is innocent spouse relief likely?
2. What do you base your decision on (e.g. what are the factors)?
3. What source of relief do you recommend? IRC 6015(b)-(c) or (f)?
4. Will the Streamlined Procedures under Rev. Proc 2013-34 apply and should it be used?